https://www.taxtmi.com/caselaws?id=48682 Appeals concerning eligibility for credit under Notification No. 201/79-C.E. were treated as falling within Special Bench jurisdiction under section 35D(2) because the dispute had a sufficient relation to the rate of duty of excise. The provision was read broadly to cover questions connected with assessment, including indirect as well as direct effects on the duty payable on finished goods. Although the notification operated through credit of duty paid on inputs against duty on finished goods, the majority considered that the issue still affected the rate at which excise duty was ultimately payable. The appeals were therefore held to lie before the Special Bench rather than the Regional Bench. en-us Thu, 15 Jan 1987 00:00:00 +0530 Fri, 03 Nov 2023 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48682 Appeals concerning eligibility for credit under Notification No. 201/79-C.E. were treated as falling within Special Bench jurisdiction under section 35D(2) because the dispute had a sufficient relation to the rate of duty of excise. The provision was read broadly to cover questions connected with assessment, including indirect as well as direct effects on the duty payable on finished goods. Although the notification operated through credit of duty paid on inputs against duty on finished goods, the majority considered that the issue still affected the rate at which excise duty was ultimately payable. The appeals were therefore held to lie before the Special Bench rather than the Regional Bench. Case-Laws Central Excise Thu, 15 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48682